Small Charitable Donations and Childcare Payments Act 2017
| Jurisdiction | UK Non-devolved |
| Citation | 2017 c. 1 |
| Year | 2017 |
(1) The Small Charitable Donations Act 2012 is amended as set out in subsections (2) to (4) .in subsection (1) for the words from “if—” to the end substitute “ if it is not an excluded charity for that tax year (see subsection (3) ) . ” ;omit subsection (2) ;for “not an eligible charity” substitute “ an excluded charity ” ;for the “or” at the end of paragraph (a) substitute “ and ” ;omit subsection (4) (a) .(3) Omit sections 12 and 13 (application of eligible charity test following charity mergers) .(4) Omit section 14(5) (restriction on power to amend meaning of eligible charity) .(5) In the Small Charitable Donations Regulations 2013 (S.I. 2013/938) omit regulations 17 to 19 (charity mergers) .(1) The Schedule to the Small Charitable Donations Act 2012 (meaning of small donation: conditions) is amended as follows.in the heading after “cash” insert “ or contactless ” ;in sub-paragraph (1) omit the words “in cash”;after that sub-paragraph insert—“ Where the gift is made in cash, ” .(1) Section 6 of the Small Charitable Donations Act 2012 (charities running charitable activities in community buildings) is amended as set out in subsections (2) to (5) .(2) In the heading, for “community buildings” substitute “ more than one community building ” .(3) In subsection (1) for “one or more community buildings” substitute “ more than one community building ” .(4) For subsections (2) and (3) substitute—“ but this is subject to subsection (3A) . ” ;after subsection (3) insert—“ 6(2) (a) and (3) (b) ” .(1) The Small Charitable Donations Act 2012 is amended as set out in subsections (2) to (5) .(2) In section 4(4) (connected charities) for the words from “any of” to the end substitute “ section 9 (connected charities running charitable activities in community buildings) applies. ” in subsection (1) after paragraph (b) insert—
- “(1A) The gift must be made—
- (a) in cash, or
- (b) by a contactless payment.
- “contactless payment” means a payment made at a contactless payment terminal using the contactless payment facility of a card, mobile telephone or other device;
- “(2) The specified amount for the charity for the tax year is—
- (a) £8,000, or
- (b) if more, an amount equal to the sum of the amounts which, for each community building in which the charitable activities are run, is the community building amount.
- “(3A) The parts mentioned in subsection (3) are not excluded from being a community building in relation to a charity if—
- (a) the charity carries out a charitable activity in those parts, and
- (b) at all times while it does so, the parts are available for use exclusively by the charity in carrying out the activity.
- but see subsection (2) .
- “(2) This section does not apply if the condition in section 9A is met.
- (3) Where this section applies, the specified amount for the purposes of section 1(4) for a connected eligible charity for the tax year is determined as follows.
- (4) If the charity runs charitable activities in a community building in the tax year, the specified amount is an amount equal to the sum of the amounts which, for each community building in which the charitable activities are run, is the community building amount.
- (5) The “community building amount”, in relation to a community building, is to be calculated in accordance with section 6(3) to (3B) .
- (6) If the charity does not run charitable activities in a community building in the tax year, the specified amount is nil.
- “(1) The condition mentioned in section 9(2) is that HMRC have notice from each connected eligible charity that the charity does not want section 9 to apply to the connected eligible charities for the tax year.
- (2) “Connected eligible charity” has the same meaning as in section 9.
- (3) A notice under subsection (1) may be withdrawn before the condition in that subsection is met, but may not be withdrawn after the condition in that subsection has been met.
- (4) Regulations under section 11 may in particular make provision—
- (a) imposing a...
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